Assessee challenged Section 147/148 reassessment proceedings; an assessment order was passed during pendency. The Division Bench upheld the Single Judge's refusal to interfere, citing the alternative appeal remedy under Section 246A, allowed one month to file the appeal and extended the interim order for that period.
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(W.A. No. 520 of 2023)
2024:CGHC:34578-DB
NAFR
HIGH COURT OF CHHATTISGARH AT BILASPUR
WRIT APPEAL NO. 520 OF 2023
(Arising out of Order dated 7.10.2023 passed in WP(T) No.30/2022
... Appellant(s)
Versus
1. Union of India, through: Secretary, Central Board of Direct Taxes, North Block, New Delhi.
2. Principal Commissioner of Income-Tax, Raipur-1, Aaykar Bhawan, Civil Lines, Raipur (C.G.)
3. Joint Commissioner of Income Tax, Range-1, IncomeTax Office, Mahima Complex, Vyapar Vihar, P.S. Tarbahar, Bilaspur (C.G.) PIN 495001.
4. Income-Tax Officer, Ward-1, Kharsia Marg, near Ambika Petrol Pump, Ambikapur, PIN 497335 (C.G.)
... Respondent(s)
| For Appellant | :- | Mr. S. Rajeshwar Rao, Advocate. |
|---|---|---|
| For Respondents | :- | Mr. Amit Choudhary, |
| Advocate along with | ||
| Mr. Topilal Bareth, | ||
| Advocate. |
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(W.A. No. 520 of 2023)
Division Bench
Hon'ble Shri Justice Sanjay K. Agrawal Hon'ble Shri Justice Amitendra Kishore Prasad
Judgment on Board [05.09.2024]
1. The present Writ Appeal is directed against the Order dated 7.10.2023 passed in W.P.(T) No.30 of 2022 by which learned Single Judge has dismissed the said Writ Petition holding that in the meanwhile Assessment Order under Section 147/143(3) read with Section 144B of the Income Tax Act, 1961 has been passed by the Assessing Officer on 24.3.2022.
2. Learned Counsel for the Assessee/Appellant submits that despite the Assessment Order under Section 147/143(3) read with Section 144B of the Income Tax Act having been passed on 24.3.2022 during pendency of the Writ Petition, the Writ Petition would be maintainable and therefore learned Single Judge ought to have entertained the Writ Petition.
3. Learned Counsel for the Respondents however submits that once the Assessment Order has been passed on 24.3.2022 during pendency of the Writ Petition, learned Single Judge is absolutely justified in declining to
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(W.A. No. 520 of 2023)
interfere with the Assessment Order on the ground of an alternative efficacious remedy being available to prefer an appeal under Section 246A of the Income Tax.
4. We have heard learned Counsel for parties, considered their rival submissions and also perused the record with utmost care and circumspection.
5. Admittedly, W.P.(T) No.30/2022 was filed by the Petitioner on 11.2.2022 questioning the assessment proceeding initiated under Section 147 of the Income Tax Act as well as issuance of notice under Section 148 of the Income Tax Act. During the pendency of the said Writ Petition, the Assessment Order was passed by the Assessing Officer, National Faceless Appeal Centre on 24.3.2022. However, the Petitioner/Appellant did not amend the Writ Petition questioning the Assessment Order passed on 24.3.2022 nor did he file appeal under Section 246A of the Income Tax Act. Ultimately, learned Single Judge, by the impugned Order dated 7.10.2023, proceeded to dismiss the Writ Petition holding that since the Assessment Order has already been passed on 24.3.2022 during the pendency of the Writ Petition, there being an alternative efficacious remedy available to the Petitioner, the Petitioner was permitted to file an
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(W.A. No. 520 of 2023)
appeal against the Assessment Order within a period of 30 days from the date of receipt of the order.
6. Since the initiation of the proceeding under Section 147/148 of the Income Tax was sought to be challenged in the Writ Petition and meanwhile a final Assessment Order was passed on 24.3.2022 against which an alternative efficacious remedy was available to the Petitioner/Appellant to file an appeal under Section 246A of the Income Act, learned Single Judge is absolutely justified in holding that the Petitioner has an alternative remedy to file an appeal under Section 246A of the Income Act against the said Assessment Order dated 24.3.2022. We, therefore, decline to exercise our writ appellate jurisdiction to interfere with the impugned Order dated 7.10.2023 passed by learned Single Judge which appears to be just and proper.
7. At this stage, learned Counsel for the Appellant prays
that one month’s time may be granted to file an appeal and meanwhile the interim order dated 20.12.2023 passed by this Court may also be extended for a period of one month, which the learned Counsel for the Respondents has also graciously agreed to allow the Appellant to grant one month’s time to prefer appeal.
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(W.A. No. 520 of 2023)
8. In that view of the matter, we permit the Appellant to file an appeal under Section 246A of the Income Tax within a period of one month from today and for the period of one month, the interim order dated 20.12.2023 passed by this Court shall remain in operation.
9. However, considering the fact that since more than two years have already elapsed after passing of the Assessment Order dated 24.3.2022, the Appellate Authority is expected to consider and decide the appeal, if made, at the earliest strictly in accordance with law.
10. With aforesaid observations, the Writ Appeal stands disposed of.
11. Let a certified copy of this judgment be released today itself to the parties, if applied.
sharad
Sd/- Sd/- (Sanjay K. Agrawal) (Amitendra Kishore Prasad) Judge Judge
Digitally signed SHARAD by SHARADKUMAR YADAV KUMAR Date: YADAV 2024.09.0517:36:09 +0530
2 issues framed by the court
Whether a writ petition challenging Section 147/148 assessment proceedings remains maintainable after a final assessment order is passed during its pendency.
Whether the Single Judge erred in dismissing the writ petition on the ground of alternative remedy under Section 246A.
3 provisions across 1 enactments
Subhash Agrawal
Union of India, through Secretary, Central Board of Direct Taxes
Principal Commissioner of Income-Tax, Raipur-1
Joint Commissioner of Income Tax, Range-1, Bilaspur
Income-Tax Officer, Ward-1, Ambikapur
Sanjay K. Agrawal
Amitendra Kishore Prasad
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
